- Services are subject to the normal VAT rate if a different rate is not specified by legislation
- Normal VAT rate applies to various services including medical care, room rentals, and nursing services
- Medical care provided in hospitals, clinics, and other healthcare facilities is subject to the normal rate
- Pharmaceutical products provided as part of a package deal are subject to their own VAT rate
- A separate VAT rate applies to aesthetic and beauty treatments
- Services provided by authorized thermal establishments are taxed at a reduced rate
- A reduced rate of 5.5% applies to certain services related to disability
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
